18 Nov Back to School – Employee Support Measures
On 14 September 2020, the new 2020–2021 school year begins. Depending on the infection situation, schools were given the option to choose between three scenarios for conducting classes: the green scenario — which means school proceeds normally, with all pupils physically present in class; the yellow scenario — which involves alternating two groups of pupils, generally over two-week intervals, with one group physically at school and the other attending online; and the red scenario — which means all pupils attend classes online.
In the coming period, depending on developments in the epidemiological situation, a decision will be made as to whether changes to the scenarios described above and their implementation will be necessary.
On 28 August 2020, Government Emergency Ordinance no. 147/2020 entered into force, concerning the granting of days off for parents for the purpose of supervising children, in the event that educational activities requiring the physical presence of children in educational units and early childhood education units are limited or suspended, as a result of the spread of the SARS-CoV-2 coronavirus.
When it applies
In the event that educational activities requiring the physical presence of children in educational units and early childhood education units in which they are enrolled are limited or suspended, as a result of the findings of the epidemiological investigation carried out by the county public health directorate, respectively of Bucharest Municipality, due to the spread of the SARS-CoV-2 coronavirus, and taking into account the decisions of the county emergency situation committee, respectively the Emergency Situation Committee of Bucharest Municipality.
The limitation or suspension of educational activities requiring the physical presence of children shall be understood as a reduction in the frequency of children’s attendance at school lessons and the use of technology and the internet or other alternative forms of education.
Accordingly, the provisions of this Emergency Ordinance apply during the period in which school is conducted online.
Who it applies to
Parents who cumulatively meet the following conditions:
- they have children up to the age of 12, or children with disabilities up to the age of 26, enrolled in an educational unit or early childhood education unit;
AND
- the other parent does not, in turn, benefit from days off.
Restrictions
The provisions of this Emergency Ordinance do not apply where one of the parents is in one or more of the following situations:
a) is on parental leave for childcare,
b) is the personal assistant of one of the children in their care;
c) is on annual leave / unpaid leave;
d) has their employment contract suspended due to temporary interruption of the employer’s activity,
e) does not earn income from salaries and salary equivalents, income from self-employed activities, income from intellectual property rights, income from agricultural, forestry and fishing activities, subject to income tax.
Procedure
The days off are granted upon the parent’s request submitted to their employer, accompanied by:
- a statutory declaration from the other parent,
- a copy of the birth certificate(s) of the child/children or of the document attesting the capacity in which the days off are being requested,
- where applicable, a copy of the certificate of classification into a disability grade for the child or adult up to the age of 26.
The template for the request and declaration will be established and published by Order of the Minister of Labour.
The employer is obliged to grant the days off if the employee requests this right under the provisions of this Emergency Ordinance, under penalty of a contravention fine between RON 1,000 and RON 2,000 for each person for whom it refuses to grant the days off, without exceeding a cumulative value of RON 20,000.
Payment of the allowance
The allowance for each day off granted is paid from the chapter corresponding to staff expenditure in the employer’s income and expenditure budget and amounts to 75% of the basic salary corresponding to one working day, but not more than the equivalent per day of 75% of the gross average wage used as the basis for the social insurance budget.
The allowance is subject to taxation and payment of social insurance contributions, health insurance contributions, as well as the occupational insurance contribution.
The tax and social insurance contributions, health insurance contributions, as well as the occupational insurance contribution relating to the allowance are paid by the employer.
Reimbursement of amounts
For reimbursement of the amounts paid as allowances, the employer submits a request to the county employment agency, respectively of Bucharest Municipality, in whose territorial area the employer or its branch/work point operates, as the case may be, accompanied by supporting documents proving that the conditions for reimbursement of the allowance have been met.
The request and supporting documents shall be transmitted electronically or in physical format to the county employment agency, respectively of Bucharest Municipality, within no more than 30 days from the date of payment of the contributions and taxes related to the allowance.
Reimbursement of amounts paid as allowances shall be made within 15 calendar days from the date of registration of the documents.
The reimbursement procedure, supporting documents and their templates shall be established by ANOFM order.
For any questions or clarifications regarding the above, we are at your disposal.